Good Morning Everyone,
As we are looking at providing a better corporate culture, take a look below at how we may achieve that and what you need to know!
Edwin Sutherland’s Differential Association Theory proposes that interaction with others, individuals learn the value, attitudes, techniques, and motives for criminal behaviour. However, this theory is problematic due to the fact that people can be independent, rations actors and individually motivated. It does not take into account personality traits that might affect a person’s susceptibility to these environmental influences (Boundless, 2016).
As we are looking at providing a better corporate culture, take a look below at how we may achieve that and what you need to know!
Edwin Sutherland’s Differential Association Theory proposes that interaction with others, individuals learn the value, attitudes, techniques, and motives for criminal behaviour. However, this theory is problematic due to the fact that people can be independent, rations actors and individually motivated. It does not take into account personality traits that might affect a person’s susceptibility to these environmental influences (Boundless, 2016).
Another
theory by Robert Agnew, the General
Strain Theory, states that individuals who experience strains on stressors
often become upset and sometimes cope with crime (Agnew, 2009).
Lastly, the Fraud
Triangle, by Donald Cressey states that there are three factors that must be present
at the same time in order for an ordinary person to commit fraud which are
pressure, opportunity, and realisation (ACFE, 2016).
These theories not only
explain the the reasons behind committing fraud, bribery and corruption, but
other aspects of life. When looking back on high school, these theories easily
explain the choices I’ve made when with groups of friends as whether or not to
do something that will get me in trouble. Generally, it stems from pressure of
friends, to the opportunity to prove a point or prove yourself, and then
finally rationalising that what you did had to be done.
Understanding these theories
and the reasons why people are susceptible to committing fraud, bribery and
corruption allow organisations to be prepared for any possibility. Being aware
and implementing prevention strategies such as denial or opportunity, internal
controls and consistently adhere to clearly defined procedures, effective
leadership and oversight, auditing and pre-employee screening, would help any organization
in understanding the increase in fraud, bribery and corruption (Curtin
University, 2015).
Associated of Certified Fraud Examiners. 2016. The Fraud Triangle. Retrieved 10 Jun. 2016 from http://www.acfe.com/fraud-triangle.aspx
Boundless. “Differential Association Theory.” Boundless Sociology. Boundless, 26 May. 2016. Retrieved 10 Jun. 2016 from https://www.boundless.com/sociology/textbooks/boundless-sociology-textbook/deviance-social-control-and-crime-7/the-symbolic-interactionalist-perspective-on-deviance-64/differential-association-theory-381-8939/
Curtin University. 2015. How to stop fraud and corruption in the workplace. Retrieved 10 Jun. 2016 from https://complaints.curtin.edu.au/fraud-corruption-prevention/stop-fraud-workplace.cfm
Robert Agnew, 2009. General Strain Theory. In Krohn, M.D, Lizette A.L, Hall, G (Eds.) Handbook on Crime and Deviance. 2009. Retrieved 10 Jun. 2016 from http://www.bookmetrix.com/detail/chapter/6d59064a-6e7b-4a61-bb2b-a1b5cd0a63dc#citations
No comments:
Post a Comment